2 2 1 Non-Audit Services

2.2.1 Non-Audit Services 1Office of the City AuditorPolicies and ProceduresNumber: 2.2.1 Title: Non-Audit ServicesOriginal Date: Revision Date: Approved by:10/11/201004/19/2005 03/09/2011 [Kenneth Mory]I. References:See Government Auditing Standards (also referred to as the GenerallyAccepted Government Auditing Standards, or GAGAS), July 2007 revision,Chapters 1, 2 and 3, in particular, sections 1.33-1.34, 3.02, 3.20-3.30,and A3.02-A3.03.Related OCA policies include OCA Policy 3.8.1, Selecting Special RequestProjects; OCA Policy 3.8.2, Conducting Special Request Projects, and thepolicies in Section 4 of the OCA Policy Manual which collectively addressprojects of the City Auditor’s Integrity Unit (CAIU).II. PolicyA. Prior to performing any non-audit service, OCA shall considerwhether the performing the non-audit service under considerationwould create a personal, external or organizational impairment, infact or appearance, and proceed accordingly. This willinclude the application of two overarching principles as follows:(GAGAS 3.22)1. Audit organizations must not provide non-audit services thatinvolve performing management functions or makingmanagement decisions, and2. Audit organizations must not audit their own work or providenon-audit services in situations where the non-audit servicesare the type that would create an independence impairment andare significant or material to the subject matter of audits.B. If OCA makes the determination ...